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NY B83858

April 25, 1997

CLA-2-44:RR:NC:SP:230 B83858


TARIFF NO.: 4407.10.0001 through 4407.10.0092

Ms. K. I. Muller
Willson International Ltd.
6725 Airport Road, Suite 101
Mississauga, Ontario L4V 1V2

RE: The tariff classification of softwood lumber from Canada.

Dear Ms. Muller:

In your letter dated March 27, 1997, on behalf of Marks Lumber Limited (Brantford, Ontario), you requested a tariff classification ruling.

The items in question are described in your letter as unassembled wooden "packing crates" for box springs. They will be imported in the form of pre-determined quantities of precision-cut softwood boards ordered by customers requiring a specified number of "crates."

Each "crate" will consist of cross and vertical pieces of rough lumber. The cross pieces will normally be 7/8" x 1 7/8" or 7/8" x 2 7/8", in lengths of 37", 52" or 59". The vertical pieces will normally be 7/8" x 2 7/8", in lengths ranging from 74" to 85". It is assumed that the boards will not be worked on their edges, faces or ends.

You state that, following importation, each set of boards will be used to "construct" a "crate" around 20 box springs (compressed together for shipping purposes). You indicate that wire will simply be wound around the boards and through the compressed springs to form the finished "crate." (It is assumed that the wire will not be included with the imported sets of boards.) Photographs accompanying your inquiry show wired, lattice-like arrangements of boards surrounding bulky objects that appear to be overwrapped with paper.

We note your opinion that the imported merchandise should be classified in subheading 4415.10, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden cases, boxes, crates and other packing containers. However, as indicated in the above discussion, the importations will consist of nothing more than plain wood boards. We find, furthermore, that these boards will not become actual crates or containers at any time during the outlined scenario. They will merely be arranged and tied onto a group of box springs to help protect and compress them. It appears that after such use they will remain nothing more than a collection of loose boards.

The applicable subheadings for the imported rough lumber will be 4407.10.0001 through 4407.10.0092, HTS, which provide for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: coniferous. The particular statistical suffix will depend on whether the boards are finger-jointed, and on the species of the wood. The rate of duty, in any case, will be free.

Articles classifiable under subheading 4407.10.00, HTS, which are the products of Canada are subject to entry require-ments based on the U.S./Canadian Softwood Lumber Agreement of 1996. All invoices of such articles must be annotated with the Canadian province of manufacture. If manufactured in Ontario, Quebec, British Columbia or Alberta, a permit is required.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


Gwenn Klein Kirschner

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